STATEMENT OF COMPREHENSIVE INCOME - GUINNESS NIGERIA PLC | ||||||
3 Months Ended | 3 Months Ended | % Change | ||||
30 September 2023 | 30 September 2022 | |||||
N'000 | N'000 | |||||
Revenue | 59,536,477 | 52,849,881 | 13% | |||
Cost of Sales | (41,398,835) | (34,610,404) | 20% | |||
Distribution/Admin and Other Expenses | (11,659,441) | (12,994,996) | -10% | |||
Other Income | 1,395,931 | 660,382 | 111% | |||
Operating Profit | 7,874,132 | 5,904,863 | 33% | |||
Financial Charges | (4,056,408) | (1,862,487) | 118% | |||
Profit Before Tax | 3,817,724 | 4,042,376 | -6% | |||
Tax expense | (1,221,671) | (1,293,562) | -6% | |||
Profit After Tax | 2,596,053 | 2,748,814 | -6% | |||
Other comprehensive income/(loss) for the year, net of tax | - | - | 0% | |||
Total Comprehensive Income | 2,596,053 | 2,748,814 | -6% | |||
Profit After Tax Attr. To Non controlling Int | - | - | 0% | |||
Profit After Tax Owners of the Company | 2,596,053 | 2,748,814 | -6% | |||
Total Comp. Inc.Attr. to Non-Controlling Interest | - | - | 0% | |||
Attributable to Owners of the Company | 2,596,053 | 2,748,814 | -6% | |||
Basic Earnings per Share (k) | 119 | 125 | -5% | |||
Fully Diluted Earnings per Share(k) | 119 | 125 | -5% | |||
STATEMENT OF FINANCIAL POSITION - GUINNESS NIGERIA PLC | ||||||
30 September 2023 | 30 June 2023 | % Change | ||||
N'000 | N'000 | |||||
Property, plant and equipment | 99,538,809 | 99,177,647 | 0% | |||
Deferred Tax Assets | - | - | 0% | |||
Investment property | - | - | 0% | |||
Right-of-use assets | 185,439 | 217,574 | -15% | |||
Intangible Assets | 537,518 | 549,950 | -2% | |||
Non-current debtors and other receivables | - | - | 0% | |||
Investments accounted for using the equity method | - | - | 0% | |||
Financial assets | - | - | 0% | |||
Non-current asset held for sale and disposal groups | - | - | 0% | |||
Total Non Current Assets | 100,261,766 | 99,945,171 | 0% | |||
Inventories | 34,926,999 | 34,469,527 | 1% | |||
Debtors and Other Receivables | 31,261,365 | 13,616,302 | 130% | |||
Restricted cash | 1,592,461 | 1,592,461 | 0% | |||
Cash and cash equivalents | 76,323,062 | 92,124,683 | -17% | |||
Total Current Assets | 144,103,887 | 141,802,973 | 2% | |||
Trade and Other Payables | 116,373,917 | 112,826,506 | 3% | |||
Current Financial liabilities | 60,664,460 | 65,451,800 | -7% | |||
Current Tax Liabilities | 6,478,308 | 5,256,637 | 23% | |||
Total Current Liabilities | 183,516,685 | 183,534,943 | 0% | |||
Non-Current Financial liabilities | 159,713 | 154,272 | 4% | |||
Provisions | 1,189,442 | 1,155,169 | 3% | |||
Deferred Tax Liabilities | 479,144 | 479,144 | 0% | |||
Liabilities included in disposal groups classified as held for sale | - | - | 0% | |||
(Where applicable) | ||||||
Total Non-Current Liabilities | 1,828,299 | 1,788,585 | 2% | |||
Working Capital | (39,412,798) | (41,731,970) | -6% | |||
Net Assets | 59,020,669 | 56,424,616 | 5% | |||
Non Controlling Interest | - | - | 0% | |||
Attributable to Owners of the Company | 59,020,669 | 56,424,616 | 5% | |||
STATEMENT OF CHANGES IN EQUITY | ||||||
Share Capital | Capital Reserve | PPE Revaluation | Share based | Retained | Total equity | |
Surplus | payment reserve | Earnings | ||||
Balance at 1 July 2022 | 1,095,191 | 47,447,029 | - | - | 41,437,171 | 89,979,391 |
Changes in Equity Current year: | - | |||||
Loss for the period | 2,748,814 | 2,748,814 | ||||
Other comprehensive income/(loss) | - | - | ||||
Rights issue | - | |||||
Share Premium on Issued Share Capital | - | |||||
Statute Barred unclaimed dividend written back | - | |||||
Actuarial loss | - | |||||
- Share based payment charge | 57,814 | 57,814 | ||||
- Share based payment recharge | (57,814) | (57,814) | ||||
Shared based payment reserve write-back | - | |||||
Changes in Accounting Policy | - | |||||
- Share based payment transactions | - | |||||
Changes in Equity for the Prior Year: | - | |||||
Issued Share Capital | - | |||||
Dividend | - | - | ||||
Statute Barred unclaimed dividend written back | 200,000 | 200,000 | ||||
Total Comprehensive Income | - | |||||
Balance at 30 September 2022 | 1,095,191 | 47,447,029 | - | - | 44,385,985 | 92,928,205 |
Share Capital | Capital Reserve | PPE Revaluation | Share based | Retained | Total equity | |
Surplus | payment reserve | Earnings | ||||
Balance at 1 July 2023 | 1,095,191 | 47,447,029 | - | - | 7,882,396 | 56,424,616 |
Changes in Equity Current year: | - | |||||
Profit for the period | 2,596,053 | 2,596,053 | ||||
Other comprehensive income/(loss) | - | - | ||||
Issued Share Capital | - | |||||
Share Premium on Issued Share Capital | - | |||||
Actuarial loss | - | |||||
- Share based payment charge | 35,735 | 35,735 | ||||
- Share based payment recharge | (35,735) | (35,735) | ||||
Shared based payment reserve write-back | - | |||||
Changes in Accounting Policy | - | |||||
- Share based payment transactions | - | |||||
Changes in Equity for the Prior Year: | - | |||||
Issued Share Capital | - | |||||
Dividend | - | |||||
Dividend declared, not yet paid | - | |||||
Statute Barred unclaimed dividend written back | - | |||||
Total Comprehensive Income | - | |||||
Balance at 30 September 2023 | 1,095,191 | 47,447,029 | - | - | 10,478,449 | 59,020,669 |
STATEMENT OF CASH FLOW | ||||||
3 Months Ended | 3 Months Ended | % Change | ||||
30 September 2023 | 30 September 2022 | |||||
N'000 | N'000 | |||||
Operating Cash Flow before Working Capital Changes | 10,212,641 | 7,828,076 | 30% | |||
Cash Flow from Operating Activities | (4,493,782) | 4,683,736 | -196% | |||
Net Cash Generated from Operating Activities | (6,577,611) | (1,027,381) | 540% | |||
Cash Flow from Investing Activities | (2,163,827) | (1,181,862) | 83% | |||
Cash Flow from Financing Activities | (7,513,991) | (2,900,988) | 159% | |||
Net (Decrease)/Increase Cash and Cash Equivalent | (16,255,429) | (5,110,231) | 218% | |||
Effect of foreign exchange rate changes on cash and cash equivalents | 453,808 | (73,094) | -721% | |||
Cash and Cash Equivalent Beginning of the Year | 92,124,683 | 69,103,716 | 33% | |||
Cash and Cash Equivalent End of the period | 76,323,062 | 63,920,391 | 19% |
CORPORATE ACTION
Proposed Bonus
Proposed Dividend
Closure Date
Date of Payment
AGM Date
AGM Venue
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Guinness Nigeria plc published this content on 25 October 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 25 October 2023 17:12:22 UTC.